The CPA Exam

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. certified public accountants (CPAs). Of all three requirements, only the CPA Examination is uniform (i.e., it is the only examination that is accepted for CPA licensure by all U.S. jurisdictions). There are four sections to the exam, and we can help you navigate each.

Breakdown of the CPA Exam

Auditing & Attestation / AUD /
72 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long
Business Environment &
/ BEC /

62 multiple choice questions (50%)
4 task-based simulations (35%)
3 written communications (15%)
4 hours long
Financial Accounting & Reporting / FAR /
66 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long
Regulation / REG /
76 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long


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CPA Exam Articles and Resources

A Behind-the-Scenes Look at the CPA Exam

Posted: February 26, 2018
Understanding what goes into the development of exam questions may provide extra insight for test day. Read on to explore some of the behind-the-scenes considerations from creation to approval.

How to Obtain 150 Credit Hours and Stand Out from the Competition

Posted: January 29, 2018
Most firms also do not have a preference for how a student earns their required 150 hours; they simply want a college graduate with 150 hours. Find out two alternative ways that a student can earn 150 hours and present a strong resume to future employers other than the traditional MBA or MS.

The Value of Becoming a CPA and the Struggles to Get There

Posted: November 1, 2017
When someone chooses to pursue a career in accounting, their end goal should be to become a CPA. The benefits are immea­surable. Find out more.

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